近几年,理论界就改革我国固定资产折旧方法,进行了广泛的讨论,提出了不少很好的意见。但是,由于争论双方各执一词,始终拿不出一个统一的、切实可行的方案。有一部分同志认为,我国目前大批骨干企业设备老化,为增强企业的活力,应仿效发达资本主义国家实行快速折旧法,提高固定资产折旧率;另一部分同志认为,我国目前生产力水平不高,快速折旧法只能是加重财政负担,扩大投资规模,因而提出应结合 In recent years, theorists have conducted extensive discussions on the reform of China’s fixed assets depreciation methods and put forward many good opinions. However, since the two parties in dispute argue each other, a unified and practically feasible solution can never be obtained. Some comrades think that in order to enhance the vitality of enterprises, a large number of key enterprises in our country are aging. To speed up the depreciation of fixed assets, we should follow the example of the rapid depreciation method in developed capitalist countries. Another part of our comrades believes that the present productivity level in our country is low and the depreciation rate is rapidly depreciated Act can only aggravate the financial burden and expand the scale of investment, and therefore should be combined